About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

14 Austl. Tax F. 361 (1997)
Green Tax Reform: Facts and Experiences

handle is hein.journals/austraxrum14 and id is 357 raw text is: 







Green Tax Reform:


Facts and Experiences


Xose C. Alvarez, Alberto Gago
and   Xavier   Labandeira*




In recent years the incorporation of environmental taxation into
tax systems has become  afirm reality. An analysis of revenue
data and  experiences in different countries indicate that this pro-
cess occurs in two different ways. One approach is partial reform,
where  environmental taxes play a secondary role. The other ap-
proach is integrated reform, where the introduction of environ-
mental  taxes is part of a comprehensive strategy and high priority
is given to substitution of conventional distortionary taxes.
   Indeed, green tax reform constitutes an integrated reform
 model where environmental  taxes play a key role in combining
 structural objectives (changes in the tax mix) with economic and
 environmental objectives. This model, apart from introducing
 new environmental  taxes that replace direct taxes and/or social
 security payments, calls for an overhaul of traditional tax sys-
 tems. It also requires the inclusion of compensatory systems that
 offset potential distributive distortions for individuals, and com-
 petitive or geographic disadvantages for firms.

*  Department of Applied Economics, University ofVigo, As Lagoas, Marcosende s/n
   Vigo, Spain. The authors are grateful to Jose M. Labeaga, David W Pearce and
   Stephen Smith for helpful comments on earlier versions. The usual disclaimer
   applies.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most